New Hampshire Code § 564-B:9-905

Reviewing Compliance
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(a) Compliance with the prudent investor rule is determined: (1) in light of the facts and circumstances existing at the time of a trustee's decision or action and not by hindsight; and (2) by the trustee's conduct and not by the return realized from the investment and management of the trust assets. (b) A trustee's failure to realize a return that equals or exceeds any financial index is not evidence of a trustee's failure to comply with the prudent investor rule.

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